A Global Business Corporation is a resident corporation which proposes to conduct business principally outside of Mauritius and is licensed by the Financial Services Commission . A resident corporation is a body corporate formed or registered in Mauritius, and may include any trust, société, partnership or anybody of persons governed by the laws of Mauritius. Where the Company is controlled by non-citizens of Mauritius and its main activities are conducted outside of Mauritius, it will have to apply for a Global Business Licence. A GBC demonstrates substance in Mauritius and being tax resident entity, it benefits from Mauritius’ Double Tax Treaties

Resident Corporations opting to be regulated as Global Business companies shall apply for a Global Business Licence through a Management Company (MC), duly licensed by the Financial Services Commission. We will assist you to find the right management company which fits your project and budget to assist for the incorporation process.

Find below some of the activity licences which a GBC can avail under other legislations

FINANCIAL SERVICE PROVIDERS / ACTIVITIES

Assets Management, Distribution of Financial Products, Pension Scheme Administrators, Registrar and Transfer Agent, Treasury Management, Custodian Services (non-CIS), Global Headquarters Administration, Global Treasury Activities

SPECIALISED FINANCIAL SERVICES / INSTITUTIONS

Credit Finance, Factoring, Leasing, Actuarial Services, Credit Rating Agencies/Rating Agencies, Payment Intermediary Services, Representative Office (for financial services provided by a person established in a foreign jurisdiction), Other Financial Business Activity

SECURITIES OR CAPITAL MARKET INTERMEDIARIES

Investment Dealer, Investment Adviser, Representative of Investment Dealer, Foreign Investment Dealer

COLLECTIVE INVESTMENT SCHEMES (CIS) AND CLOSED-END FUNDS (CEF)

CIS, Closed-end fund, Foreign Scheme fund

CIS FUNCTIONARIES AND PROFESSIONALS

Custodian, CIS Manager, CIS Administrator

INSURERS / REINSURERS

External Insurance Business, Professional Reinsurer

INSURANCE SERVICE PROVIDERS

Insurance Manager, Insurance Agent (Company), Insurance Broker

PRIVATE PENSION SCHEMES

Foreign Pension Schemes, External Pension Schemes

Global Business Company Incorporation Requirements

Appointment of 1 shareholder
Appointment of 2 qualified directors living in Mauritius
Board Meetings to be held in Mauritius
Main bank account & Physical office to be held in Mauritius
Accounting records and statutory documents must be well kept
Appoint a local Management Company like Mauritius Company Formation
Audited Profit & Loss account and Balance Sheet to be submitted yearly
Company clause to solve disputes by arbitration
Shares registered on a securities exchange